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Cotnam v. C.I.R.

 File — Folder: 3
Identifier: Folder 3
No. 16,902; 263 F.2d 119, 70 A.L.R.2d 1035 (1959).

Opinion of Judge Wisdom dissenting in part.

In this case Judge Wisdom originally circulated an opinion to affirm, in which Judge Brown concurred. Judge Rives was dissatisfied with the result reached, and circulated an opinion concurring in part and dissenting in part. Judge Wisdom revised his draft, but Judge Brown concurred with Judge Rives, whose draft became the majority opinion, Judge Wisdom dissenting in part.

Includes draft of original proposed opinion to affirm of Judge Wisdom; TLS of Judge Rives on the Wisdom proposal and the merits; proposed dissenting opinion of Judge Rives; and, TLS of Judge Wisdom on his opinion dissenting in part.

Also includes TLS of Judge Brown on the position on the merits of the U.S. Government in tax cases, generally, and on the role of the courts in such cases, generally.

Dates

  • Created: 1957-1958

Extent

From the Collection: 0.00 Linear Feet

Creator

Repository Details

Part of the Tulane Law School Repository

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